India: Income Tax

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ITAT Delhi Rejects The Allegation Of Constitution Of Permanent Establishment Of Foreign Enterprise Having Subsidiaries In India Sans Satisfaction Of Disposal Test
The Delhi Bench of Income tax Appellate Tribunal, in its recent ruling, allowed the appeal of the foreign company thereby rejecting the allegation of tax authorities on the issue of constitution of Permanent establishment in India, which will have significant bearing on the tax positions taken by multinational companies having subsidiaries in India.
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